On February 14, the French government passed an amendment to the VAT Anti-Fraud Act. This removed the option of self-declaration from the law, meaning that from now on all POS systems must be certified by Infocert or LNE.
The law change affects all companies that operate POS systems in France. After a 60-day transition period, non-certified POS systems will be subject to penalties.
Specifically, the following changes were made to the legal text:
- The words: “or by an individual certificate from the issuer in accordance with a model specified by the administration” at the end of Article 286, paragraph 3 have been deleted.
- In the first paragraph of Article 1770 Duodecies, the words “of the certificate or” are deleted.